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JEL Code: H26

705,001 Total downloads

Viewing: 101 - 150 of 2,965 papers

101.

The Ethics of Tax Evasion: A Case Study of Opinion in Thailand

Andreas School of Business Working Paper
Number of pages: 21 Posted: 03 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,100
102.

Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions

International Tax and Public Finance 2020, 27, 1425-1452.
Number of pages: 45 Posted: 29 Apr 2017 Last Revised: 19 Oct 2020
Accepted Paper Series
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics, Friedrich-Alexander-Universität Erlangen-Nürnberg and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 1,100
103.

Strategic Reactions in Corporate Tax Planning

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 23 Dec 2016 Last Revised: 19 Apr 2019
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 1,093
104.

An Empirical Evaluation of Tax-Loss Harvesting Alpha

Number of pages: 25 Posted: 03 Apr 2019 Last Revised: 10 Feb 2020
Working Paper Series
Massachusetts Institute of Technology, Chapman University - The George L. Argyros School of Business & Economics and Massachusetts Institute of Technology (MIT) - Laboratory for Financial Engineering
Downloads 1,089
105.

Taxation and Human Rights: A Delicate Balance

U of Michigan Public Law Research Paper No. 520
Number of pages: 18 Posted: 07 Sep 2016 Last Revised: 22 Sep 2016
Working Paper Series
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 1,079
106.

Transfer Pricing Issues of BEPS in the Light of EU Law

Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9
Number of pages: 15 Posted: 09 Sep 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 1,065
107.

Tax Avoidance and Future Profitability

Columbia Business School Research Paper No. 13-10
Number of pages: 54 Posted: 03 Mar 2013
Working Paper Series
INSEAD, University of Texas at Austin - Red McCombs School of Business and North Carolina State University
Downloads 1,063
108.

Accepting the Limits of Tax Law and Economics

Cornell Law Review, March 2013, Columbia Law and Economics Working Paper No. 417
Number of pages: 68 Posted: 24 Jan 2012 Last Revised: 02 Dec 2014
Accepted Paper Series
Columbia University - Law School
Downloads 1,060
109.

Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information

Accounting Review, Vol. 85, No. 5, 2010
Number of pages: 45 Posted: 04 Feb 2008 Last Revised: 25 Sep 2013
Accepted Paper Series
Boston University Questrom School of Business
Downloads 1,059
110.

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

Journal of Accounting Research, Vol. 51 (3), 583-629, 2013
Number of pages: 54 Posted: 04 Oct 2009 Last Revised: 20 Nov 2013
Accepted Paper Series
Boston University Questrom School of Business, Dartmouth College - Tuck School of Business and North Carolina State University
Downloads 1,052
111.

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-015
Number of pages: 25 Posted: 12 Feb 2014
Working Paper Series
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 1,048
112.

Bitcoin, Virtual Currencies, and the Struggle of Law and Regulation to Keep Pace

102 Marquette Law Review 447 (2018)
Number of pages: 92 Posted: 15 Jun 2018 Last Revised: 10 Jan 2019
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads 1,039
113.

The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries

Number of pages: 51 Posted: 29 Jul 2002
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads 1,033
114.

Shadow Economies Around the World: New Results for 158 Countries Over 1991-2015

Number of pages: 30 Posted: 11 May 2017
Working Paper Series
George Washington University - Department of Economics and Johannes Kepler University Linz - Department of Economics
Downloads 1,024
115.

Relationship between Tax Compliance Internationally and Selected Determinants of Tax Morale

Number of pages: 22 Posted: 05 Jan 2004
Working Paper Series
University of Illinois at Chicago - Department of Accounting
Downloads 1,022
116.

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Jul 2012 Last Revised: 20 Dec 2018
Accepted Paper Series
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 1,022
117.

What Can We Learn About Uncertain Tax Benefits from FIN 48?

McCombs Research Paper Series No. ACC-02-07
Number of pages: 31 Posted: 03 Jun 2007
Working Paper Series
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Downloads 1,019
118.

Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Number of pages: 71 Posted: 01 Oct 2010 Last Revised: 15 Jan 2011
Working Paper Series
Proskauer Rose LLP
Downloads 999
119.

Federal Tax Procedure (2020 Practitioner Ed.)

Number of pages: 1036 Posted: 01 Oct 2020
Working Paper Series
IndependentUniversity of Houston Law Center
Downloads 986
120.

Effects of Disclosing Tax Avoidance: Capital Market Reaction to LuxLeaks

Number of pages: 51 Posted: 07 Oct 2016 Last Revised: 04 Mar 2018
Working Paper Series
University of Cologne, Universität zu Köln and University of Cologne
Downloads 983
121.

The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad

Number of pages: 77 Posted: 10 Oct 2017 Last Revised: 21 Aug 2020
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 982
122.

Shaming Tax Delinquents

Number of pages: 62 Posted: 01 Feb 2015 Last Revised: 08 Aug 2018
Working Paper Series
University of California, Berkeley and University of Michigan at Ann Arbor - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 971
123.

How Reliably Do Empirical Tests Identify Tax Avoidance?

Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5
Number of pages: 41 Posted: 06 Dec 2014 Last Revised: 23 Sep 2019
Working Paper Series
University of Texas at Austin, MIT - Sloan, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 969
124.

Tax Havens and Disclosure Aggregation

Rotman School of Management Working Paper No. 2419573
Number of pages: 44 Posted: 04 Apr 2014 Last Revised: 15 Mar 2017
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma

Multiple version iconThere are 2 versions of this paper

Downloads 963
125.

Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

ZEW - Centre for European Economic Research Discussion Paper No. 13-045
Number of pages: 37 Posted: 31 Jul 2013
Working Paper Series
ZEW – Leibniz Centre for European Economic Research and Universität zu Köln
Downloads 956
126.

The Interplay between Norms and Enforcement in Tax Compliance

George Mason Law & Economics Research Paper No. 03-12; U of Texas, Public Law Research Paper No. 49
Number of pages: 62 Posted: 28 Mar 2003
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 955
127.

The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions

Journal of Forensic & Investigative Accounting, Vol. 4, Issue 2, 2012
Number of pages: 33 Posted: 16 Aug 2012 Last Revised: 23 Nov 2015
Accepted Paper Series
Babson College, Bentley University and Bentley University
Downloads 948
128.

The Social Responsibility of International Business: From Ethics and the Environment to CSR and Sustainable Development

Journal of World Business, 51(1), pp. 23-34, 2016
Number of pages: 38 Posted: 02 Aug 2015 Last Revised: 09 Aug 2017
Accepted Paper Series
University of Amsterdam Business School
Downloads 945
129.

The State Administration of International Tax Avoidance

1 Harvard Business Law Review, Vol. 7, 2017, UC Irvine School of Law Research Paper No. 2015-95
Number of pages: 67 Posted: 04 Nov 2015 Last Revised: 20 Oct 2017
Accepted Paper Series
University of California, Irvine School of Law
Downloads 937
130.

Discussion of 'Conditional and Unconditional Conservatism: Concepts and Modeling'

Review of Accounting Studies, Vol. 10, No. 2/3, 2005
Number of pages: 11 Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads 932
131.

Designing a Tax Administration Reform Strategy: Experiences and Guidelines

Number of pages: 36 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 925
132.

Taxes and Firm Size: Political Cost or Political Power?

Journal of Accounting Literature (42) 2019
Number of pages: 43 Posted: 01 Dec 2015 Last Revised: 21 Feb 2019
Accepted Paper Series
University of Mannheim, University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Downloads 924
133.

Four Principles of Optimal Tax System Design

Loyola-LA Legal Studies Paper No. 2008-36
Number of pages: 40 Posted: 19 Nov 2008 Last Revised: 25 Mar 2013
Working Paper Series
Loyola Law School Los Angeles
Downloads 921
134.

Corporate Tax Behavior and Political Uncertainty: Evidence from National Elections around the World

Vanderbilt Owen Graduate School of Management Research Paper No. 2498198, Kenan Institute of Private Enterprise Research Paper No. 21-03
Number of pages: 60 Posted: 20 Sep 2014 Last Revised: 01 Jul 2021
Working Paper Series
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 920
135.

Anti-Corruption Programmes in Post-Communist Transition Countries and Changes in the Business Environment, 1999-2002

EBRD Working Paper No. 85
Number of pages: 41 Posted: 20 Jan 2004
Working Paper Series
European Bank for Reconstruction and Development (EBRD) and European Bank for Reconstruction and Development (EBRD)
Downloads 918
136.

Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?

Number of pages: 77 Posted: 20 Feb 2018 Last Revised: 18 Nov 2021
Working Paper Series
George Washington University - Department of Economics and Johannes Kepler University Linz - Department of Economics
Downloads 913
137.

Corporate Tax Avoidance and Bank Loan Contracting

Number of pages: 57 Posted: 28 Apr 2010 Last Revised: 21 Nov 2010
Working Paper Series
City University of Hong Kong, National University of Singapore (NUS) and Arizona State University (ASU) - School of Accountancy
Downloads 911
138.

Theory and Practice in Tax Administration

Virginia Tax Review, Vol. 29, p. 227, 2009 , Texas Tech Law School Research Paper No. 2009-04
Number of pages: 64 Posted: 19 Sep 2009 Last Revised: 04 Aug 2010
Accepted Paper Series
Texas Tech University School of Law
Downloads 910
139.

Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms Proposed in the Wake of the Financial Crisis

Tulane Law Review, Vol. 85, No. 191, 2010
Number of pages: 24 Posted: 14 Dec 2010
Accepted Paper Series
Georgetown University Law Center
Downloads 905
140.

Transfer Pricing by U.S.-Based Multinational Firms

Tuck School of Business Working Paper No. 2006-33, US Census Bureau Center for Economic Studies Paper No. CES-WP- 08-29
Number of pages: 37 Posted: 17 Aug 2006
Working Paper Series
Dartmouth College - Tuck School of Business, Georgetown University - Department of Strategy/Economics/Ethics/Public Policy and Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 898
141.

Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions

Number of pages: 41 Posted: 12 Nov 2013
Working Paper Series
Johannes Kepler University Linz - Department of Economics and University of Cooperative Education Bautzen

Multiple version iconThere are 2 versions of this paper

Downloads 897
142.

Christian Views on the Ethics of Tax Evasion

Number of pages: 14 Posted: 26 Dec 2003
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 892
143.

Making Voluntary Disclosures to the IRS

Number of pages: 22 Posted: 20 May 2012
Working Paper Series
IndependentUniversity of Houston Law Center
Downloads 890
144.

Taxation

Harvard Law and Economics Discussion Paper No. 542, HANDBOOK OF LAW AND ECONOMICS, Polinksy, Shavell, eds., Elsevier, Forthcoming
Number of pages: 118 Posted: 31 Jul 2006
Accepted Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 881
145.

Media Coverage of Corporate Taxes

Number of pages: 61 Posted: 05 Nov 2015 Last Revised: 12 Jul 2018
Working Paper Series
University of Arizona - Department of Accounting, University of Tennessee, Knoxville and Indiana University - Kelley School of Business
Downloads 877
146.

The Theory of Public Enforcement of Law

HANDBOOK OF LAW AND ECONOMICS, A. Mitchell Polinsky, Steven Shavell, eds., Vol. 1, 2006, Harvard Law and Economics Discussion Paper No. 529, Stanford Law and Economics Olin Working Paper No. 313, Stanford Public Law Working Paper No. 115, Harvard Public Law Working Paper No. 119
Number of pages: 82 Posted: 17 Nov 2005
Accepted Paper Series
Stanford Law School and Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 877
147.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 876
148.

Business Income (Article 7 OECD MC)

U of Michigan Law & Economics, Olin Working Paper No. 07-016, U of Michigan Public Law Working Paper No. 91
Number of pages: 18 Posted: 27 Sep 2007
Working Paper Series
University of Michigan Law School and UCLA School of Law
Downloads 874
149.

The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

ZEW Discussion Paper No. 06-68, CESifo Working Paper Series No. 1817
Number of pages: 34 Posted: 07 Oct 2006
Working Paper Series
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of TuebingenETH Zurich
Downloads 869
150.

Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows

Number of pages: 54 Posted: 05 Feb 2014 Last Revised: 01 Oct 2016
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 861